Skip to main content

Customer Notice: To schedule an appointment, please contact us at [email protected].

Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Transaction Privilege Tax
  • Apache County
  • Businesses in Arizona
    • Collections
    • Bingo in Arizona
    • Corporate Income Tax
      • Corporate Audit
      • Making Payments and Filing Extensions
    • Government Property Lease Excise Tax (GPLET)
      • GPLET Average Property Tax Rates
      • GPLET Information
      • Lease Compliance Check
      • Lessor Database
      • Rate Information
    • Interest Rates
    • Legal Research
    • Liquor Luxury Tax
    • NAICS Code and Descriptions
    • Nexus Program for Corporate Income Tax
    • Property Tax
      • Property Tax FAQs
      • Property Tax Publications
        • Assessment Procedures Library (alphabetical)
        • Assessment Procedures Library (by type and class)
    • Tobacco Luxury Tax
      • Arizona Cigarette Stamp Guide
      • Arizona Luxury Tax Online
      • Tobacco Luxury Tax FAQs
      • Tobacco Luxury Tax Notices
      • Tobacco Tax Fraud & Criminal Investigations
    • Transaction Privilege Tax (TPT)
    • Voluntary Disclosure Program
    • Withholding Tax
      • Employer Withholding Filing Obligations
      • Withholding Calculator
      • Withholding Exceptions
      • Withholding Tax Audits
    • File a Complaint

Apache County

Print Friendly, PDF & Email

Apache County - APA (Region Code)

Business 
Class Codes
Taxable ActivitiesState & 
County 
Rate
Accounting 
Credit 
Rate(State 
Tax Only)
 Program Cities In 
Apache County
002Mining - Non Metal3.437%0.031%  
     EAGAR (F)
004Utilities6.10%0.056% ST. JOHNS (F)
005Communications6.10%0.056%  
006Transporting6.10%0.056%  
007Private (Rail) Car6.10%0.056%  
008Pipeline6.10%0.056%  
009Publication6.10%0.056%  
010Job Printing6.10%0.056%  
011Restaurants & Bars6.10%0.056%  
012Amusement6.10%0.056%  
013Commercial Lease0.00%0.00%  
014Personal Property 
Rental
6.10%0.056%  
015Contracting - Prime (a)6.10%0.056%  
017Retail6.10%0.056%  
019Severance - 
Metalliferous Mining
2.50%0.025%  
023Recreational Vehicle 
Surcharge (f) 
$0N/A  
025Transient Lodging (b)6.05%0.055%  
026Use Tax - Utilities5.60%N/A  
029Use Tax Purchases5.60%N/A  
030Use Tax From Inventory5.60%N/A  
033Telecommunications 
Devices
1.10%N/A  
041Municipal Water (c) - 
Region Code SWD
0.65N/A  
049Jet Fuel Tax (d)3.355N/A  
051Jet Fuel Use Tax (d)3.05N/A  
053/055Rental Car Surcharge 
(e)(g)
N/AN/A  
056Jet Fuel Tax > 10 Mil 
Gallons (d)
0N/A  
129Use Tax Direct 
Payments (h)
5.60%N/A  
153Rental Car Surcharge - 
Stadium (g)
N/AN/A  
315MRRA AMOUNT6.10%N/A  
911911 
Telecommunications (i)
0.20 (20 cents)   
912E911 Prepaid Wireless0.80%N/A  

FOOTNOTE

(a) Reduced county rates may apply to preexisting contracts without pass through clauses. For information on these, contact: Transaction Privilege Tax Audit - 1600 W Monroe, Phoenix AZ 85007.
(b) Unincorporated areas of Pima County add 2%(6% effective January 1, 2006). .
(c) Rate is cents per 1,000 gallons of water. The tax on 100,000 gallons is thus $.65.
(d) Rate is cents per gallon.
(e) Class 53 is for Maricopa filers and Class 55 is for Pima filers.
(f) Rate is $0.50 per day on each lease or rent of a parking space for recreational vehicles.
(g) The Maricopa County Rental Car Surcharge is the greater of $2.50 or 3.25% of the gross income of each contract. Report $2.50/contract in Class 053. Report the remainder in Class 153.
(h) For use by direct pay permit holders only.
(i) Monthly rate per activated service. 

Region Codes for Indian Reservations

Taxable activity occurring on an Indian Reservation must be reported separately. The following Tribal region codes should be used in place of county codes for all business activity occurring on an Arizona Indian Reservation. Activity will continue to be reported by TPT class.

For example, if your business has activity on the Navajo reservation in Apache County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in APM 017 instead of APA 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code

ReservationCode
NavajoAPM
White Mountain ApacheAPD
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers